https://www.taxtmi.com/caselaws?id=82859 A reference application was held not maintainable because it was filed beyond time without sufficient explanation for the delay, and it was also unsigned by the Collector. Authorisation of the Assistant Collector under the appeals provision was found not to extend to reference applications, so the filing did not satisfy the governing requirement for a valid reference. The application was therefore treated as misconceived and rejected. en-us Wed, 01 Aug 1984 00:00:00 +0530 Thu, 07 Jul 2011 17:39:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82859 A reference application was held not maintainable because it was filed beyond time without sufficient explanation for the delay, and it was also unsigned by the Collector. Authorisation of the Assistant Collector under the appeals provision was found not to extend to reference applications, so the filing did not satisfy the governing requirement for a valid reference. The application was therefore treated as misconceived and rejected. Case-Laws Central Excise Wed, 01 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82859